Under Section 139 of the Companies Act 2013, every Section 8 company must appoint an auditor to audit its annual financial statements. The details of the auditor’s appointment must be filed with the Ministry of Corporate Affairs (MCA) using Form ADT-1 within 15 days following the company’s Annual General Meeting (AGM). This appointment is valid for up to five financial years. Failure to file Form ADT-1 within the stipulated period can result in penalties.

Section 8 companies are required to maintain a statutory register as specified in the Companies Act 2013. This register must include comprehensive records of:
• Loans obtained by the company
• Details of the directors
• Changes in directorship
• Charges on the company’s assets
• Investment records This register ensures transparency and regulatory compliance.

Section 8 companies must adhere to specific meeting requirements:
• Annual General Meeting (AGM): Held twice a year.
• Other Statutory Meetings: As required by regulations.
• Board Meetings: Conducted at least once every 120 days (four times a year).
• Extraordinary General Meetings (EGM): For urgent matters requiring immediate attention.
• Creditors’ Meetings: Needed for restructuring or similar processes.
• Committee Meetings: For any specific committees (e.g., audit committee), regular meetings are necessary.
• Additional Meetings: As required by legal provisions or significant company changes.

Directors must prepare a Director’s Report, which includes:
• Compliance Information: Details on legal and regulatory compliance.
• Corporate Social Responsibility (CSR): Information about CSR activities, if applicable.
• Accounting Details: Insights into financial accounting practices.
• Annexures: Relevant additional documents.
This report should be filed with Form AOC-4, along with the company’s financial statements.

Section 8 companies must prepare and submit the following financial statements:
• Balance Sheet: Shows assets, liabilities, and shareholders’ equity.
• Profit and Loss Statement: Summarizes revenues, costs, and expenses.
• Cash Flow Statement: Details cash inflows and outflows from operations, investments, and financing.
• Other Financial Records: Any additional relevant financial documents.
These statements must be filed with the Registrar of Companies (ROC) and audited by the appointed auditor.

Form AOC-4 must be filed within 30 days from the AGM date. This form includes the annual financial statements and is essential for regulatory compliance. Penalties apply for delays in filing.

Annual returns must be filed using Form MGT-7 within 60 days from the AGM date. This filing is crucial for compliance and transparency about the company’s operational activities over the financial year. Penalties are incurred for late submissions.

Every company require to hold Annual General Meeting every year mandatorily. First AGM held within 9 months from end of financial year and in other case, wSection 8 companies must file their income tax returns by September 30th of each financial year. This return summarizes the company’s total income. Companies registered under Sections 12A and 80G may be exempt from income tax.ithin 6 months from date of closing of financial year.